{"data":{"id":"us-va/va.-code-58.1-320","jurisdiction":"us-va","citation":"Va. Code § 58.1-320","heading":"Imposition of tax","body":"A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual as follows:Two percent on income not exceeding $3,000;Three percent on income in excess of $3,000, but not in excess of $5,000;Five percent on income in excess of $5,000, but not in excess of $12,000 for taxable years beginning before January 1, 1987;Five percent on income in excess of $5,000 but not in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987;Five percent on income in excess of $5,000 but not in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988;Five percent on income in excess of $5,000 but not in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989;Five percent on income in excess of $5,000 but not in excess of $17,000 for taxable years beginning January 1, 1990;Five and three-quarters percent on income in excess of $12,000 for taxable years beginning before January 1, 1987;Five and three-quarters percent on income in excess of $14,000 for taxable years beginning January 1, 1987, through December 31, 1987;Five and three-quarters percent on income in excess of $15,000 for taxable years beginning January 1, 1988, through December 31, 1988;Five and three-quarters percent on income in excess of $16,000 for taxable years beginning January 1, 1989, through December 31, 1989; andFive and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990.Code 1950, §§ 58-151.03, 58-151.011; 1971, Ex. Sess., c. 171; 1972, cc. 310, 563; 1978, cc. 159, 796; 1981, c. 402; 1984, c. 675; 1987, c. 9.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 2. INDIVIDUAL INCOME TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-320/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"a9271ae1e03aab85a729e1ed72d64ab7fc84bc65cc5b86bca9b9b074e1ca3f9a","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-319","next":"us-va/va.-code-58.1-321"},"notice":"GroundRules: Original legal text. Not legal advice."}